VATNIEU6300 | Particular types of transaction: hire purchase, lease purchase, conditional sale and credit sale

The VAT treatment of goods dispatched to an EU member state as a result of a supply involving hire purchase, lease purchase and the like, depends on whether the supply is of goods. For more information about this see VATSC.

Where there is a supply of goods the normal intra single market supply and acquisition rules apply (see VATNIEU3000). However, if the removal of the goods is in connection with a supply of services (for example they are being hired) the rules described at VATNIEU4680 may apply.